Text: H08813 Text: H08815 Text: H08800 - H08899 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 2513 as follows: 1 2 #1. Page 5, by inserting after line 9 the 1 3 following: 1 4 "DIVISION ___ 1 5 HAGGE REFUND 1 6 Sec. ___. Section 422.73, Code 1997, is amended by 1 7 adding the following new subsection: 1 8 NEW SUBSECTION. 3. Notwithstanding subsection 2, 1 9 a claim for refund of individual income tax paid for 1 10 any tax year beginning on or after January 1, 1985, 1 11 and before January 1, 1989, is considered timely if 1 12 filed with the department on or before October 31, 1 13 1998, if the taxpayer's claim is the result of the 1 14 unconstitutional taxation of federal pension benefits 1 15 based upon the decision in Davis v. Michigan 1 16 Department of Treasury, 489 U.S. 803, 109 S. Ct. 1500 1 17 (1989). 1 18 A taxpayer entitled to a refund of tax paid under 1 19 this subsection shall receive an amount equal to one 1 20 hundred percent of the refund without interest. The 1 21 claim for refund shall be filed separate from any 1 22 income tax return and shall not be allowed as a credit 1 23 for income taxes owed. A claim shall be filed between 1 24 the effective date of this division of this Act and 1 25 October 31, 1998. An extension for filing shall not 1 26 be allowed and claims disallowed on the basis of 1 27 timeliness shall not be allowed upon appeal to any 1 28 other state agency notwithstanding any other provision 1 29 of law. 1 30 The claim for refund shall be made on claim forms 1 31 to be made available by the department. In order for 1 32 a taxpayer to have a valid refund claim, the taxpayer 1 33 must supply legible copies of documents the director 1 34 deems necessary to show entitlement to the refund, 1 35 including but not limited to income tax forms and W-2P 1 36 forms, which will establish the state income tax that 1 37 was paid on the federal pension benefits for the tax 1 38 years in question. The burden of proof is on the 1 39 taxpayer to show that the claim for refund is valid. 1 40 Estates are not entitled to file a claim for refund 1 41 under this subsection, except a spouse of a deceased 1 42 taxpayer who was the spouse of the taxpayer when the 1 43 unconstitutional tax was imposed may file a claim for 1 44 refund without reopening the deceased taxpayer's 1 45 estate. If a taxpayer has filed a claim under this 1 46 subsection and subsequently dies before receipt of the 1 47 refund, the taxpayer's estate is entitled to receipt 1 48 of any valid refund claim. 1 49 The department shall make a reasonable attempt to 1 50 notify individuals who are entitled to a refund under 2 1 this subsection. 2 2 Sec. ___. EFFECTIVE DATE. This division of this 2 3 Act, being deemed of immediate importance, takes 2 4 effect upon enactment." 2 5 #2. Title page, line 5, by inserting after the 2 6 word "credits," the following: "allowing certain tax 2 7 refunds for income tax paid on federal pension 2 8 benefits,". 2 9 2 10 2 11 2 12 MYERS of Johnson 2 13 HF 2513.303 77 2 14 mg/cf/28
Text: H08813 Text: H08815 Text: H08800 - H08899 Text: H Index Bills and Amendments: General Index Bill History: General Index
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